{"id":1016,"date":"2024-12-26T11:16:51","date_gmt":"2024-12-26T11:16:51","guid":{"rendered":"https:\/\/valuationmart.com\/blog\/?p=1016"},"modified":"2025-02-15T05:42:43","modified_gmt":"2025-02-15T05:42:43","slug":"compliances-to-be-done-by-companies-individuals-by-the-end-of-december","status":"publish","type":"post","link":"https:\/\/valuationmart.com\/blog\/compliances-to-be-done-by-companies-individuals-by-the-end-of-december\/","title":{"rendered":"Compliances to be done by Companies\/ Individuals by the end of December"},"content":{"rendered":"\n<p><strong>Compliance:<\/strong> Compliances means to act in accordance with a set of rules, laws, or standards.\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"279\" height=\"249\" src=\"https:\/\/valuationmart.com\/blog\/wp-content\/uploads\/2024\/12\/image-4.png\" alt=\"\" class=\"wp-image-1017\" style=\"width:264px;height:auto\"\/><\/figure>\n\n\n\n<p>We often tend to forget the <a href=\"https:\/\/valuationmart.com\/sharevaluation.php\">Compliances<\/a> which are to be done once in a year only. So, here\u2019s a list of Compliances to be done by the end of December.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Due Date<\/strong><\/td><td><strong>Applicable Act<\/strong><\/td><td><strong>Compliance<\/strong><\/td><\/tr><tr><td>31-12-2024<\/td><td>Income Tax<strong><\/strong><\/td><td>Belated\/ Revised Income Tax returns can be filed for AY 24-25 till 31<sup>st<\/sup> December, 2024. <strong>&nbsp;<\/strong><\/td><\/tr><tr><td>31-12-2024<\/td><td>Goods and Services Tax<strong><\/strong><\/td><td>Annual Return of GST for F.Y. 2023-24 needs to be filed (in GSTR-9) by 31<sup>st<\/sup> December, 2024 if Turnover exceeds Rs. 2 cr. <strong>&nbsp;<\/strong><\/td><\/tr><tr><td>31-12-2024<\/td><td>Goods and Services Tax<strong><\/strong><\/td><td>Annual Return of GST for F.Y. 2023-24 needs to be filed (in GSTR-9C) by 31<sup>st<\/sup> December, 2024 if Turnover exceeds Rs. 5 cr. &nbsp;<\/td><\/tr><tr><td>31-12-2024<\/td><td>FEMA<strong><\/strong><\/td><td>Annual Performance Report (APR) needs to be filed by all entities (in ODI Part II)&nbsp;&nbsp; by 31<sup>st<\/sup> December if having investment outside India. <strong>&nbsp;<\/strong><\/td><\/tr><tr><td>31-12-2024<\/td><td>Companies Act<strong><\/strong><\/td><td>A report on Corporate Social Responsibility (in CSR-2) needs to be filed by 31<sup>st<\/sup> December by Companies if covered u\/s 135 of the Companies Act, 2013. <strong>&nbsp;<\/strong><\/td><\/tr><tr><td>31-12-2024<\/td><td>Master Direction &#8211; RBI<\/td><td>Statutory Auditor Certificate (in DNBS-10)&nbsp; needs to be filed by 31<sup>st<\/sup> December by all NBFCs.<strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Thanking You<\/strong><\/p>\n\n\n\n<p><strong>Author &#8211; CS Shivani Khurana<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compliance: Compliances means to act in accordance with a set of rules, laws, or standards.\u00a0 We often tend to forget [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1017,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[12],"tags":[20],"class_list":["post-1016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-valuation","tag-compliances"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Year-End Compliances Checklist for Companies &amp; 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